Your business entity must be in good standing with the California Secretary of State to revive. If your annual Statement of Information lapsed, and/or they suspended your business, you must resolve your issues with them. For more information, go to the Secretary of State website.

If you need revivor assistance, complete the Revivor Assistance Request Form. A specialist will review your account and call you back during our normal business hours (8 a.m. to 5 p.m. weekdays, except state holidays). Allow up to 48 hours to receive a call back.

If you meet the above requirements for a walk-through fill out the
Revivor Assistance Request Form and select walk-through from the drop down box at the bottom of the page. A specialist will review your account and call you back during normal business hours (8 a.m to 5 p.m. weekdays except state holidays) Allow up to 48 hours to receive a call. When they call you back, the specialist will provide the revivor requirements as well as provide you the option to schedule an appointment for a walk-through revivor at your nearest filed office.

Be sure to settle any outstanding issues (entity's name availability; filing the Statement of Information) with the Secretary of State (SOS).

Do not mail the Walk-Through Revivor Application to a Franchise Tax Board Office.

If a suspended business entity makes any contracts while suspended, forfeited, or in contract voidability status, they are voidable. They remain voidable and unenforceable unless they apply for and we grant relief from contract voidability.

Contract Voidability Penalty

We assess the penalty at $100 per day.

It only applies to the account periods the requested relief period covers.

Relief from Contract Voidability

Has your business entity entered into any contracts while your entity has been suspended? A suspended or forfeited business entity loses the right to enforce its legal contracts. The contracts remain voidable and cannot be enforceable even when your entity has revived its active legal status unless your business purchases Relief from Contract Voidability (RCV).

Relief from contract voidability allows business entities to make voidable contracts enforceable.

During the revivor process, qualified business entities may choose the account period to begin relief. Once we revive it, the requested relief period begins at the start of the chosen tax year and ends on the chosen tax year or date we grant relief.

The business entity can also request relief after we revive it. The requested relief period begins on the suspension date and ends on the day we grant relief.

To request relief from contract voidability complete FTB 2518BC, Application of Relief from Contract Voidability. Once purchased, you will receive a Certificate of Relief from Contract Voidability from the Franchise Tax Board. Refer to the Contract Voidability section to learn more.